73.89% is the change from 540 to 939
Calculation steps:
[( 939 - 540 ) ÷ 540] x 100 = 73.89%
Formula
Percentage change = [(939 - 540) / 540] x 100
Subtract the new number by the original number
939 - 540 = 399
399 ÷ 540 = 0.7388888888888889
0.7388888888888889 x 100 = 73.89%